Sustainability reporting is the primary vehicle by which global businesses internally assess and publicly disclose their sustainability risks, management strategies, and commitments. Sustainability disclosures are used by external stakeholders, including investors, to evaluate sustainability performance and by company managers to benchmark and improve operational performance.

This class introduces students to the concepts, frameworks and methodologies utilized in the public reporting of sustainability-related risks, targets and opportunities. After an introduction to the concepts of “stakeholder capitalism” and “embedded sustainability” as business strategy, the class explores two reporting frameworks: the Global Reporting Initiative (GRI); and the CDP climate and water risk reporting. We also explore the emerging Integrated Reporting Framework which brings financial and sustainability performance assessments together in one report.

Students will work in teams to research, write and orally present a Sustainability Performance Assessment of three global mining companies. The Assessment will be based primarily on company sustainability reports but students will also consult academic, media and NGO reports.